Delaware: A L.L.C.’s best friend Sophie’s Final Gift: A Penthouse for Oprah’s “Best Friend” W E PRESUME THAT IN HER LAST WILL AND TESTAMENT, OPRAH’S DOG SOPHIE BESTOWED A SMALL FORTUNE TO HER STEPMOM GAYLE KING as only days before the cocker spaniel’s re

Sophie’s Final Gift: A Penthouse for Oprah’s "Best Friend"

WE PRESUME THAT IN HER LAST WILL AND TESTAMENT, OPRAH’S DOG SOPHIE BESTOWED A SMALL FORTUNE TO HER STEPMOM GAYLE KING as only days before the cocker spaniel’s recent death Oprah’s BFF closed on a swanky $7.1 million Manhattan apartment in the name of "Sophie’s Penthouse LLC."

We’re guessing that Sophie thought of the gift as a little something that Gayle could call her own; after all, it must be hard keeping the perpetual smile’s paint fresh when you’re best friends with the world’s most entitled woman. How do you stay on her good side but by pretending all the time? Can you tell your rich BFF that she’s having a bad hair day, her skirt’s too tight, her breath stinks? After all, this is not a relationship based on parity. Sophie probably wanted to buy Gayle a little freedom to call her own, let her drop her game face some times.

Wags reported last week that a deed was filed in New York citing "Sophie’s Penthouse LLC" as the owner of the 57th Street penthouse. The gossip site TMZ, has posted the document in its entirety here, showing that the contract for the three bedroom spread was signed in California last October 3rd and closed on March 10th. TMZ also has the floor plan of the 2,530 square foot, 36th floor unit for those with spatial skills who want a looksie. And Crabby has found the incorporation papers of Sophie’s Penthouse LLC filed in — big surprise — Delaware’s division of corporations. Delaware is every CEO’s favorite state because of the friendly environment it provides corporate entities registered in the state, among them requiring neither owners nor operators to be identified in public records.

Sophie, a black cocker spaniel who died of kidney failure, is one of the only celeb pets to have gotten its own obituary in the news media. This much attention hasn’t been paid to the death of a celeb’s pet since George Clooney’s pig Max died. But we can all feel better that Gayle and Oprah will be a little closer to Sophie in that penthouse in the sky.